The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
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Body Notification No. S. O. 92 dated 5th December 2016

In exercise of the powers conferred by Section 23 read with Section 13 & 14 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), and in the public interest, the Governor of Jharkhand is pleased to make the following amendments in the Schedule I and Part-B of Schedule II of the Act, in the following manner :-

AMENDMENTS

1. In the Schedule I of the Jharkhand Value Added Tax Act, 2005, after existing SL. No. 74, the following Serial No. 75 and 76 shall be added in the following manner :-

Sl No.	Description of goods
(1)	(2)
75	Cell Phones not exceeding the sale price of Rs. 5000/-
76	P.O.S. Machines commonly known as Debit / Credit Card Swipe Machines

2. Amendment in entry No. 74 of Schedule II Part-B in the following manner :-

The item, "cell phones"; shall be substituted by, 'all varieties of cell phones exceeding the sale price of Rs. 5000/-'.

This Notification shall be effective from the date of publication of the Notification in the Official Gazette and shall remain effective till 31st March, 2017.

By the Order of the Governor of Jharkhand,

K.K.Khandelwal,

Principal Secretary-cum-Commissioner,

Commercial Taxes Department.